cost of goods manufactured


cost of goods manufactured
себестоимость произведенной продукции

складывается из общей суммы производственных затрат (total manufacturing costs) и изменения остатков незавершенного производства (work in process inventory) на начало и конец отчетного периода (accounting period)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… …   Accounting dictionary

  • cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… …   Big dictionary of business and management

  • Себестоимость произведенной продукции (COST OF GOODS MANUFACTURED)  — Себестоимость всех товаров, производство которых завершено в течение определенного учетного периода. Сюда включается себестоимость единиц продукции, изготовление которых было начато в прошлом периоде, а закончено в текущем. Стоимость этой… …   Словарь терминов по управленческому учету

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Goods and Services Tax (Canada) — The Canadian Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi level value added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST… …   Wikipedia

  • cost — costless, adj. costlessness, n. /kawst, kost/, n., v., cost or, for 11 13, costed, costing. n. 1. the price paid to acquire, produce, accomplish, or maintain anything: the high cost of a good meal. 2. an outlay or expenditure of money, time,… …   Universalium

  • manufacturing cost of finished goods — See: cost of goods manufactured …   Accounting dictionary

  • production cost — total cost of production The total of all the costs incurred in producing a product or cost unit. In a manufacturing account the production cost is represented by the total of the prime costs and the manufacturing overhead. See: cost of goods… …   Accounting dictionary

  • manufacturing cost of finished goods — See cost of goods manufactured …   Big dictionary of business and management

  • production cost — total cost of production The total of all the costs incurred in producing a product or cost unit In a manufacturing account the production cost is represented by the total of the direct costs and the manufacturing overhead See cost of goods… …   Big dictionary of business and management

  • Fast moving consumer goods — Soft drinks are FMCGs Fast moving consumer goods (FMCG)  – or Consumer Packaged Goods (CPG) – are products that are sold quickly and at relatively low cost. Examples include non durable goods such as soft drinks, toiletries, and grocery …   Wikipedia